Manning v. Spry
Supreme Court of Iowa
Appeal from Wapello District Court. — Hon. T. M.. Fee, Judge. 4 Suit in equity to restrain the defendant treasurer from collecting a tax assessed, against plaintiff, as guardian of one John Schwahkey, insane, on property held by him as such guardian, on the ground that the property was and is exempt from taxation. Defendants filed a demurrer to the petition, which was overruled, and, electing to stand on their demurrer, a decree was entered as prayed, and defendants appeal.
1Opinion of the Court
DeémeR, J.
The controlling facts, as gathered from the petition, are as follows: In the ye&T 1839 one Blake was appointed guardian of the person and. property of *192John Schwabkey, insane. He continued to act as such guardian until his death, in March of the year 1897. Thereupon plaintiff was appointed in his stead. The assessor of the city of Ottumwa, in Wapello county, listed and assessed against plaintiff money and credits to the amount of $4,500, and the board of supervisors levied taxes thereon amounting to over $300, which were regularly entered on the taxbooks of the county. In January of…
2Cases cited3 opinions
- United States v. HallSupreme Court of the United States · 1879
- McIntosh v. AubreySupreme Court of the United States · 1902
- Crow v. BrownSupreme Court of Iowa · 1890
3Cited by26 opinions
- Ledwith v. Bankers Life InsuranceNebraska Supreme Court · 1952
- Spicer v. SmithSupreme Court of the United States · 1933
- State ex rel. Smith v. Board of County CommissionersSupreme Court of Kansas · 1931
- Trotzier v. McElroySupreme Court of Georgia · 1936
- Bagnall v. Iowa-Des Moines National Bank & Trust Co.Supreme Court of Iowa · 1947
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